Department G had 2,250 units 25% completed st the begining of the period, 13,100 units were completed during the period; 1.900 units were 20 wh completed at the end of period, and the following manulacturing costs were debited to the departmental work in process account during the period: Al direct meterials are placed in process at the beginning of producticn and the first-in, first-out method af inventary costing is used. The total cost of the units started and completed euring the period (do not round unit cost calculations) $192765 \$157 444 $175.064